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dc.contributor.authorAntoniou, Fabioen
dc.contributor.authorHatzipanayotou, Panosen
dc.contributor.authorMichael, Michael S.en
dc.contributor.authorTsakiris, Nikosen
dc.creatorAntoniou, Fabioen
dc.creatorHatzipanayotou, Panosen
dc.creatorMichael, Michael S.en
dc.creatorTsakiris, Nikosen
dc.description.abstractWe combine consumption generated cross-border pollution and public pollution abatement in a theoretical framework to examine the efficiency of the destination and origin principles of commodity taxation. The key result of our study is that with public pollution abatement, the non-cooperative equilibrium origin-based consumption taxes are set efficiently. This result holds not only in the context of symmetric countries, but under certain conditions carry over also to asymmetric countries. The non-cooperative equilibrium destination-based consumption taxes are inefficient. In the absence of public pollution abatement, the Nash equilibrium commodity taxes under either taxation principle are inefficient.en
dc.titleOn the efficiency of destination and origin commodity taxation in the presence of consumption generated cross-border pollutionen
dc.typeinfo:eu-repo/semantics/bookΣχολή Οικονομικών Επιστημών και Διοίκησης / Faculty of Economics and ManagementΤμήμα Οικονομικών / Department of Economics
dc.contributor.orcidMichael, Michael S. [0000-0002-7642-1261]
dc.contributor.orcidHatzipanayotou, Panos [0000-0002-7176-1347]

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